{"data":{"id":"us-tx/tex.-tax-code-162.218","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.218","heading":"DUTIES OF SELLER OF DIESEL FUEL.","body":"(a) A seller who receives or collects tax holds the amount received or collected in trust for the benefit of this state and has a fiduciary duty to remit to the comptroller the amount of tax received or collected.\n(b) A seller shall furnish the purchaser with an invoice, bill of lading, or other documentation as evidence of the number of gallons received by the purchaser.\n(c) A seller who receives a payment of tax may not apply the payment of tax to a debt that the person making the payment owes for diesel fuel purchased from the seller.\n(d) A person required to receive or collect a tax under this chapter is liable for and shall pay the tax in the manner provided by this chapter.\nAdded by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 26, eff. September 1, 2009.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 162. MOTOR FUEL TAXES","SUBCHAPTER C. DIESEL FUEL TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.218","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d8dbd884d006d455b9490023223830459061c2d9bfce36b1e9335563c07e7a3d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.217","next":"us-tx/tex.-tax-code-162.219"},"notice":"GroundRules: Original legal text. Not legal advice."}